https://www.taxtmi.com/caselaws?id=47957 Manufacture of RCC poles from materials supplied by the customer was characterised as a works contract, not a sale of goods. Because the raw materials remained the customer's property and the contractor only supplied labour and manufacture for consideration, there was no transfer of property in goods from one person to another. The statutory definitions of sale and works contract were treated as controlling in determining the nature of the transaction. On that basis, the transaction was not liable to be treated as a sale of finished goods to the owner of the materials, and the assessee succeeded on the issue. en-us Wed, 01 Nov 2006 00:00:00 +0530 Thu, 13 Mar 2014 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47957 Manufacture of RCC poles from materials supplied by the customer was characterised as a works contract, not a sale of goods. Because the raw materials remained the customer's property and the contractor only supplied labour and manufacture for consideration, there was no transfer of property in goods from one person to another. The statutory definitions of sale and works contract were treated as controlling in determining the nature of the transaction. On that basis, the transaction was not liable to be treated as a sale of finished goods to the owner of the materials, and the assessee succeeded on the issue. Case-Laws VAT and Sales Tax Wed, 01 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47957